Decision on GST rates taken in 35th GST Council Meeting
In the 35th GST Council Meeting which was held on 21st June 2019, following changes in GST rates for supply of goods and services was taken up but a decision could not be taken for any of them. In the next meeting based on the recommendations of the Fitment Committee changes would be made. Press release for the same was passed on 21st June 2019.
Fitment Committee is directed to examine in detail the issues relating to GST concessions on electric vehicles, chargers, and hiring of an electric vehicle. The decision for the same will be taken in the next GST Council meeting based on recommendations of the Fitment Committee.
|HSN||Description of goods||GST Rate (%)|
|87||Electrically operated vehicles, including two and three-wheeled electric motor vehicles||12%|
|85044030||Charger for Electric Vehicle||18%|
Click here to know >>> Income tax benefits for Electric Vehicle announced in Union Budget 2019
Solar Power Generating Systems and Wind Turbines
GST Council has directed the Fitment Committee to provide recommendations on the valuation of goods and services in a solar power generating system and wind turbine. This was done based on the order of the Hon’ble High Court of Delhi to the GST Council.
|HSN||Description of Goods||GST Rate (%)|
|84, 85 or 94||Solar power generating system||5%|
Council did not take any decision in respect of the GST rate on the Lottery. It considered the report which was submitted by the Group of Ministers (GoM) and after having discussion and deliberations on various issues relating to the rate of the lottery. It was decided that any decision on this issue would be taken after taking a legal opinion from the Learned Attorney General.
|Description of goods||
GST Rate (%)
|Any Chapter||Lottery authorized by State Governments Explanation 1.- For the purposes of this entry, the value of supply of lottery under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 shall be deemed to be 100/128 of the face value of the ticket or of the price as notified in the Official Gazette by the organizing State, whichever is higher.
Explanation 2.- (1) “Lottery authorized by State Governments” means a lottery which is authorized to be sold in State(s) other than the organizing state also. (2) Organizing state has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010